Company Number: 13122884

Analysis Date: 2025-07-19 12:23 UTC

1. Risk Rating: LOW
   Justso Branded Limited exhibits a stable and improving financial position, with positive net current assets and shareholders’ funds increasing steadily over the past four years. There are no overdue filings, no signs of insolvency, and the company remains active with directors in place.

2. Key Concerns:

• Limited Scale and Resources: As a micro-entity with very modest capital (£100 share capital) and a small asset base, the company may be vulnerable to cash flow shocks or unexpected liabilities.
• Related Party Exposure: A receivable of £4,700 from a related company (Just So Clothing & Merchandise Ltd) introduces some risk if that debtor encounters financial difficulties.
• Concentration of Control: Both directors share the same registered address and are closely linked, which could limit diversity in governance and oversight.

3. Positive Indicators:

• Consistent Growth in Net Current Assets and Equity: Shareholders’ funds have increased from £47 in 2021 to £4,744 in 2025, indicating retained earnings or capital injections improving financial stability.
• Timely Compliance: Accounts and confirmation statements are up to date with no overdue filings, reflecting good regulatory compliance practices.
• Low Liabilities Relative to Assets: Current liabilities are consistently covered by current assets, with net current assets improving to £4,744 in the latest year, indicating sound short-term liquidity.

4. Due Diligence Notes:

• Review the ageing and collectability of the related party receivable to assess cash flow risks.
• Obtain more detailed profit and loss information to understand revenue streams and cost structure since only balance sheet data is available.
• Investigate the nature of business operations under SIC 96090 ("Other service activities not elsewhere classified") to evaluate sustainability and growth potential.
• Confirm whether there are any contingent liabilities or off-balance sheet exposures not reflected in micro-entity filings.
• Consider reviewing director backgrounds for potential conflicts or related party transactions given overlap in directorships.